保理协议是保理公司与卖方之间建立保理法律关系的协议。主要内容如下：第一，卖方同意向保理公司出售的由保理公司向买方收取的款项；第二，收购价款的计算与支付，应收款项应扣除卖方给予买方的折扣、佣金或折让，扣除管理费用和利息；第三，债权转让及履约保证。卖方将债权转让给保理公司，并将这种非抵押性质的转让以书面通知债务人。与货物有关的其他相关权益也随之转移，如货物所有权、留置权、停运权、再出售权等。卖方保证：所有出售的应收账款均产生于正当交易；已全部履行了有关合同项下的责任和义务；提供的货物及服务已被或将被客户接受，并不会出现争议及贸易纠纷等。

国际上目前调整保理业务的规则主要有国际统一私法协会1998年《国际保理公约》和国际保理公司联合会1990年修订的《国际保理业务惯例规则》。《国际保理公约》供自由选用，无强制力。《国际保理业务惯例规则》主要对信用风险的承担、付款责任、出口保理公司和进口保理公司的代理、保证及其他责任、转让的合法性等作了规定。目前我国的保理业务主要依据《国际保理公约》和《国际保理业务惯例规则》的规定执行。

课外阅读资料

一、信用证的含义

A letter of credit （ L/C，or credit ）is the written promise of a bank to act at the request and on the instruction of the applicant and to undertake payment to the beneficiary in the amount specified in the credit，provide that the beneficiary complies with the terms and conditions of the credit.

二、信用证的当事人

There are many parties involved in the L/C operation. They are the applicant，issuing bank，advising bank，beneficiary，negotiating bank，and so on.

1．applicant

An applicant is the party that applies to a bank for opening a letter of credit. An applicant may also be called “opener” or “accountee”. It is usually the buyer or importer in a contract.

2．issuing bank(www.daowen.com)

An issuing bank refers to the bank that issues a letter of credit at the request of the applicant，and is responsible for payment of the proceeds under an L/C if the terms and conditions of the credit are complied with.

3．advising bank

An advising bank is usually a bank in the seller’s country. Of course，it may also be in a third country. Upon instructions and entrustment of the issuing bank，the advising bank advises the beneficiary of the L/C.

4．negotiating bank

A negotiating bank is the bank that negotiates the beneficiary’s draft（s）. It may be the advising bank or another bank authorized to negotiate the documents. If there is no specific stipulation in the L/C，the exporter may present the documentary draft to any bank that is able to do the negotiation.

【注释】

[1]汪丽萍、周艳：《让风险擦肩而过——选择最好的国际贸易货款的结算方式》，《江苏科技信息》 2006年12期。

[2]资金在线，中国银行外汇业务http://www.139888.com/gb/zaixian/zgyh4gj.htm，2003年6月4日。